Non-Accelerated Filer 1409

  • I’m new to the Forum and playing catch-up with regard to 404 compliance, so please excuse what may appear to be an outdate topic. I’m an Internal Audit Department of one for a casino that, if adopted, will fall into the ‘partial exemption’ category for 404 compliance. I’m currently completing the documentation phase in anticipation of at least some testing requirement being handed down in April and I would like to know what percentage of your audit plan is allotted for 404 testing.

  • I’m involved in the SOX assessment for a FPI categorized as smallcap if SEC adopts last ACSPC proposal. I’m also finishing the documentation phase and for nearly 350 controls (without having determined yet the key controls to be in scope for testing and including nearly 70 application controls) I think that 6 months of testing should be enough with a team of two involved.

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